Influence Of Characteristics Of Management Accounting Systems To Managerial Performance With Environmental Investigation As A Moderating Variable (Study on Population Control, Family Planning, Women Empowerment and Child Protection of Cianjur District)

Abstract

Environmental uncertainty is an unpredictable situation, where it is. In order for managers to control the existing environmental conditions so that managers need relevant information using the features of the management accounting system, with relevant information it can help the performance of managers better and can achieve organizational goals. Objectives of the study To understand the factors that affect managerial performance on managerial performance.This research was conducted in the Office of Population Control, Family Planning, Women Empowerment and Child Protection of Cianjur Regency with descriptive research method and verifikatif quantitative approach. Data source used is primary data source. The data technique used is the keyword and questionnaire. Sampling technique in this research is nonprobability sampling with purposive sampling type. Hypothesis testing used is partial test (t).The results of research showing the characteristics of management accounting system on the Office of Population Control, Family Planning, Women Empowerment and Child Protection. The uncertainty of the reproductive environment on managerial performance in the Office of Population Control, Family Planning, Women Empowerment and Child Protection. Environmental uncertainty as a moderating variable in the Office of Population Control, Family Planning, Women Empowerment and Child Protection proved to weaken the relationship between the characteristics of the management accounting system to managerial performance.Keywords : Characteristic Management Accounting System Information, Perceived Environmental Uncertainty, And Managerial Performance.